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PENGARUH AUDIT INTERNAL TERHADAP PENGENDALIAN INTERN BIAYA PRODUKSI PADA PT. PINDAD (PERSERO)

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ABSTRACT THE EFFECT OF INTERNAL AUDIT ON THE INTERNAL CONTROL PRODUCTION COST AT PT. PINDAD (PERSERO) By Rebecca Melany Esther The purpose of this study was to determine the implementation of internal audit, the internal control production cost, and how far was the role of internal audit towards the internal control of production cost at PT. Pindad (Persero). In this study, the author uses descriptive method, that is by collecting data so as to generate the information needed to analyze the problem. The author also conducted interviews and gave some questionaires to be filled by a number of parties that involved in internal audit and industrial machine and service. Measurement scale used is Likert scale and using Rank Spearman correlation, coefficient of determination and analysis of statistical tests using the t test with α = 0.05. Based on the research that has been done, it can be seen that the implementation of internal audit at PT. Pindad (Persero) performed by the internal auditors based on its scope, namely: indeindependence, profesional proficiency, scope of work, implementation of auditing activities, and management of the internal audit section. Internal control of production cost at PT. Pindad (Persero) are conducted based on the internal control components such as: control environment, risk assessment, control activities, information and communication, and monitoring. Based on statistical analysis using Rank Spearman correlation coefficient formula, the obtained results of correlation coefficient or rs = 0,445, which indicates that there is a significant effect of the internal audit against the internal control of production cost, it’s medium and positive. Hipothesis testing conducted showed that tcounted > ttable, which is 2,6294 > 2,048, then it can be concluded that H0 rejected and Ha was accepted which means there is a significant and positive relationship. The effect of internal audit on the internal control of production cost amounted to 19,80% and remaining 80,20% is influenced by other factors out of the study.